Thanh Ton Quc T _ Th Tn Dng CHNG I: S LC TH TN DNG I .

K H I N I M Th tn dng (Letter of credit L/C ) l mt vn bn php l c pht hnh bimt t chc ti chnh (thng thng l ngn hng), nhm cung cp mt s bo mtr tin cho mt ngi th hng hoc chp nhn hi phiu do ngi ny k phttrong phm vi s tin trn c s ngi th hng phi p ng cc iu khontrong th tn dng.iu ny c ngha l: Khi mt ngi th hng hoc mt ngn hng xut trnh(i din ca ngi th hng) tha mn ngn hng pht hnh hoc ngn hng xcnhn trong khong thi gian c hiu lc ca L/C (nu c) nhng iu kin sau y: Cc chng t cn thit tha mn iu khon v iu kin ca L/C. Chnghn nh:vn n(bn gc v nhiu bn sao),ha n lnh s,hi phiu, hp ng bo him...v.v Cc thng l trong UCP v hot ng ngn hng quc t. Cc thng l ca ngn hng pht hnh hoc ngn hng xc nhn (nu c). Ni mt cch ngn gn, mt th tn dng l: Mt loichng t thanh ton Do bn mua (hoc bn nhp khu) yu cu m. Lin lc thng qua cc knh ngn hng. c tr bi ngn hng pht hnh hoc ngn hng xc nhn thng qua ngnhng thng bo (advising bank ti nc ngi th hng) trong mt khongthi gian xc nh nu xut trnh cc loi chng t hon ton ph hp vicc iu kin, iu khon.Cc t chc ti chnh khng phi l ngn hng cng c th pht hnh L/C.Tn dng th cng c th l ngun thanh ton cho mt giao dch, ngha l mtnh xut khu s c tr tin bng cch mua li L/C. L/C c s dng ch yutronggiao dchthng mi quc t c gi tr ln. L/C cng c dng trong qutrnh pht trin in sn bo m rng nhng c s h tng cng cng c ph duyt (nh ng x, va h, k chn sng ..v.v) s c xy dng

Trang 1 Thanh Ton Quc T _ Th Tn Dng II.CC BN THAM GIA Qua khi nim th tn dng, chng ta c th thy cc bn tham gia trong th tndng gm: Ngi xin m L/C (Applicant): thng thng l ngi mua hay l t chcnhp khu. Ngi hng li (Benificiary): l ngi bn hay ngi xut khu hng ha. Ngn hng m hay ngn hng pht hnh th tn dng (The issuing bank): lngn hng phc v ngi nhp khu, bn nc ngi nhp khu, cung cptn dng cho nh nhp khu v l ngn hng thng c hai bn nhp khuv xut khu tha thun, la chn v dc quy nh trong hp ng thngmi. Nu cha c s quy nh trc ngi nhp khu c quyn la chn. Ngn hng thng bo th tn dng (The advising bank): l ngn hng phcv ngi xut khu, thng bo cho ngi xut khu bit th tn dng m. Ngn hng ny thng nc ngi xut khu v c th l ngn hng chinhnh hoc i ly ca ngn hng pht hnh th tn dng. Ngoi ra, cn c th c cc ngn hng khc tham gia vo phng thc thanhton ny: Ngn hng xc nhn (The confirming bank): l ngn hng xc nhn trchnhim ca mnh s cng ngn hng m th tn dng, bo m vic tr tincho ngi xut khu trong trng hp ngn hng m th tn dng khng kh nng thanh ton. Ngn hng xc nhn c th va l ngn hng thng both tn dng hay l mt ngn hng khc do ngi xut khu yu cu. Thngl mt ngn hng ln, c uy tn trn th trng tn dng v ti chnh quc t. Ngn hng thanh ton (The paying bank): c th l ngn hng m th tndng hoc c th l ngn hng khc c ngn hng m th tn dng chnh thay mnh thanh ton tr tin hay chit khu hi phiu cho ngi xutkhu. Ng n h n g t h n g l n g ( Th e n e g o t i a t i n g b a n k ) : l Ng n h n g n g r a thng lng cho b chng t v thng cng l ngn hng thng bo L/C.Trng hp L/C qui nh thng lng t do th bt k ngn hng no cngc

th l ngn hng thng lng. Tuy nhin, cng c trng hp L/C quinh thng lng ti mt ngn hng nht nh. Ngn hng chuyn nhng (The transferring bank), Ngn hng ch nh (Thenominated bank), Ngn hang hoan tra(the reimburing bank) ngan hang i tin (The claiming bank), Ngn hng chp nhn (The accepting bank), Ngn hng chuyn chng t (The remitting bank). Tt c c giao trchnhim c th trong th tn dng. III.PHN LOI1 . C n c v o c i m n g h i p v : a . P h n t h e o l o i h n h ( s t y l e s ) : oL/C khng hy ngang( Irevocable L/C). oL/C hy ngang (Revocable L/C) b . P h n t h e o p h n g t h c s d n g ( u s e s ) : oL / C k h n g h y n g a n g c g i t r t r c t i p ( Irrevocable Straight L/C) oL/C khng hy ngang c chit khu (Irrevocable Negotiable L/C) oL / C k h n g h y n g a n g k h n g x c n h n ( Irrovocable Unconfirmed L/C). oL/ C k h n g h y n g a n g , c x c n h n ( I r r o v o c a b l e Confirmed L/C). oL/C tun hon (Revolving L/C) oL/C vi iu kin khon ( Red Clause L/C) oL/C d phng ( Standby L/C). oL/C chuyn nhng (Transferable L/C) oL/C gip lng ( Back To Back L/C). c . P h n t h e o t h i i m t h a n h t o n ( p a y m e n t ) : oL/C tr ngay (sight L/C) oL/C k hn tr chm ( deferred L/C) oL/C k hn chp nhn ( acceptance L/C) 2.Cn c vo tnh cht thng dng: a . L / C c t h h y n g a n g ( R e v o c a b l e L / C ) :

Trch nhim tr tin L/C ca NHXN l ging nh NHPH, do NHPH phi tr ph xc nhn v thng l phi k qu ti NHXN. T l k qu ckhi ln n 100% tr gi ca L/C.Do c 2 ngn hng ng ra cam kt tr tin, nn L/C loi ny l m bonht cho nh xut khu. 3 . C c l o i L / C c b i t : a . L / C t u n h o n ( R e v o l v i n g L / C ) : Khi nim: l L/C khng th hu ngang m sau khi s dng ht gi trca n hoc ht thi hn hiu lc th n li (t ng) c gi tr nh c vc tip tc s dng mt cch tun hon trong mt thi hn nht nh chon khi tng gi tr hp ng c thc hin.Trng hp s dng: i vi cc mt hng c mua bn thng xuyn,nh k, s kng ln, giao nhiu ln trong mt thi gian nht nh hoc cc bn mua bn quen thuc v tin cy ln nhau th nn dng L/C tun hon trnh s ng vn khng cn thit, c li cho c i bn mua bn. Bi vnu mi ln giao hng li k hp ng, m mt L/C th mt nhiu th gi k kt hay lm th tc m L/C. Ngi bn th khng ch ng v u ra, cnngi mua th khng ch ng v ngun hng.Loi L/C tun hon c dng rt ph bin trong trng hp bun bnvi cc bn hng quen thuc c ting trn th trng v cc bn tin cy ln nhau.Thng thng c 3 cch tun hon nh sau:Tun hon t ng: L/C sau t ng c gi tr nh c m khng cn c sthng bo ca NHPH cho nh xut khu bit.Tun hon bn t ng: nu sau mt s ngy nht nh k t ngy L/C hthn hiu lc hoc s dng ht m NHPH khng c kin g th L/C ktip t ng c gi tr nh c.Tun hon hn ch: l ch khi no NHPH thng bo cho ngi bn thL/C k tip mi c hiu lc.L/C tun hon cn ghi r ngy hit hiu lc cui cng, s ln tun honv s tin ti thiu ca mi ln. ng thi phi ghi r c cho php s d caL/C trc cng dn vo vo nhng L/C k tip khng, nu khng cho phpth gi l L/C tun hon khng tch ly, nu khng cho php th gi l L/C tun hon khng tch ly (non-cumulative revolving L/C), cn nu cho phpcng dn th gi l L/C tun hon tch ly (cumulative revolving L/C). b . L / C d p h n g ( S t a n d b y L / C ) : bo v quyn li ca nh nhp khu trong trng hp nh xut khu nhn c L/c, tin t cc v tin ng trc, nhng khng c kh nnggiao hng, hoc khng hon thnh ngha v giao hng nh qui nh trongL/C, i hi ngn hng phc v nh xut khu pht hnh mt L/C trong cam kt vi ngi nhp khu l s hon tr l i s tin t cc, tin ngtrc v chi ph m L/C cho nh nhp khu. Mt L/C nh vy gi l L/C d phng.

c . L / C i n g ( R e c i p r o c a l L / C ) : L/C ch bt u c hiu lc khi L/C kia i ng vi n c m.Trong hai L/C s c mt L/C m trc phi ghi: L/C ny ch c hiu lckhi ngi th hng m li L/C i ng cho ngi m L/C ny hng;v t r o n g L/C i ng phi ghi cu: L/C ny i ng vi L/C s m ngy ti ngn hngTrng hp s dng v c im: Nh cung cp nguyn liu v nh gia cng hai nc khc nhau. Trong phng thc mua bn hng i hng. Bo m quyn li cho ngi gia cng v sn phn lm ra c c im ringdo ngi t hng quy nh nn ch c ngi t hng tiu th. Trong giao dch, ngi bn ng thi l ngi mua v ngc li. Ngi m L/C ny l ngi hng li t L/C kia v ngc li.d . L / C ) : L L/ C k h n g h y n g a n g , t h e o , n g i h n g l i t h n h t c h u y n nhng mt phn hay ton b ngha v thc hin L/C cng nh quyn itin m mnh c c cho ngi hng li th hai, mi ngi hng li thhai nhn cho mnh 1 phn ca thng v. Nh vy, chuyn nhng quyn k pht hi phiu l khc bit vi quync th nhng cc khon thu t L/C cho ngi khc hng.L/C chuyn nhng ch c chuyn nhng 1 ln.Chi phi chuyn nhng thng do ngi hng li ban u chu. c s dng khi ngi hng li th nht khng t cung t cp chng ha m ch l 1 ngi mi gii.s chuyn nhng phi thc hin choL/C gc.Vic chuyn nhng L/C khng c ngha l hp ng mua bn cng cc h u y n nh n g . Ng i c h uy n n h n g b a n u v n l n g i c h u t r c h nhim chnh vi nh nhp khu.Trng hp ngi hng li th hai khng giao hng hay khng giaong hng hay chng t khng hon ho, th ngi hng li th nht phichu trch nhim v pha trn xut khu theo hp ng k n h t c h u y n nhng mt phn hay ton b ngha v thc hin L/C cng nh quyn itin m mnh c c cho ngi hng li th hai, mi ngi hng li thhai nhn cho mnh 1 phn ca thng v. Nh vy, chuyn nhng quyn k pht hi phiu l khc bit vi quync th nhng cc khon thu t L/C cho ngi khc hng.L/C chuyn nhng ch c chuyn nhng 1 ln.Chi phi chuyn nhng thng do ngi hng li ban u chu. c s dng khi ngi hng li th nht khng t cung t cp chng ha m ch l 1 ngi mi gii.s chuyn nhng phi thc hin choL/C gc.Vic chuyn nhng L/C khng c ngha l hp ng mua bn cng cc h u y n nh n g . Ng i c h uy n n h n g b a n u v n l n g i c h u t r c h nhim chnh vi nh nhp khu.Trng hp ngi hng

li th hai khng giao hng hay khng giaong hng hay chng t khng hon ho, th ngi hng li th nht phichu trch nhim v pha trn xut khu theo hp ng k .e . L / C g i p l n g ( B a c k t o B a c k L / C ) : L/C gip lng l mt tn dng mi m da trn c s mt L/C c tndng khng chuyn nhng (tn dng gc) cho mt ngi th hng khc.Trong khi nhn c L/C do ngi nhp khu m cho mnh hng, nhxut khu cn c vo ni dung L/C ny v ni dung chnh L/C chp nhnm mt L/C khc hng vi ni dung gn ging nh L/C ban u.L/C c em i th chp gi l L/C ch hay L/C gc (Master L/C hay banking L/C); L/C sau gi l gip lng ( Back-to- Back L/C) hay cn gi lL/C i, L/C ph (Counter L/C or Subsidiary L/C); cn ngi xin m L/c gip lng gi l nh trung gian.Mt du gi l L/C gip lng nhng c hai L/C ny u khng ghi tiu nh vy. Gip lng c hiu trn tng th ca 1 giao dch thn g mi sdng hai L/C ring bit, ci sau da trn ci trc v ci trc m bo.Gia L/C ch v L/C i khng c mi lin h php l no. Ngi m L/C ch khng c lin quan g n L/C i, cn ngi hng th L/C i cng khng nh hng n L/C ch.Tuy hai L/C gc v L/C i ging nhau nhng xt c th th c mt sim khc nhau.Trong hai L/C s c mt L/C m trc phi ghi: L/C ny ch c hiu lckhi ngi th hng m li L/C i ng cho ngi m L/C ny hng;v t r o n g L / C i n g p h i g h i c u : L / C n y i n g v i L / C s m ngy ti ngn hngTrng hp s dng v c im: Nh cung cp nguyn liu v nh gia cng hai nc khc nhau. Trong phng thc mua bn hng i hng. Bo m quyn li cho ngi gia cng v sn phn lm ra c c im ringdo ngi t hng quy nh nn ch c ngi t hng tiu th. Trong giao dch, ngi bn ng thi l ngi mua v ngc li. Ngi m L/C ny l ngi hng li t L/C kia v ngc li. f . L / C i u k h o n ( R e d C l a u s e L / C ) : L L/C m NHPH cho php NHTB ng trc cho ngi th hng mua hng ho, nguyn liu phc v sn xut hng ho theo L/C m, nghal tn dng thng mi, m khng phi l tn dng ca NHTB hay NHPH. NHTB ch thc hin cc th tc theo iu khon ca L/C m khng cam kthoc chu trch nhim v s tin Vic ng tin c NHPH u quyn cho NHTB thc hin. Sau (hoc trc ), NHPH s (hoc ) trch ti khonca ngi m chuyn (hoc hon tr) cho NHTB.Gi l L/C iu khon v trc y y c in bng mc tngs ch .T Red Clause ngy nay c 8ong bi nhiu thut ng khc nhau nh:A d v a n c e C l a u s e

( i u k h o n n g t r c ) , h o c S p e c i a l C l a u s e ( i u khon c bit). Theo , ngi m L/C cam kt ti tr cho nh XK ngay khiL/C c m.Vi iu khon , NHPH cam kt ng trc mt s tin ca L/C khinhn c cc chng t, thng thng l : Hi phiu ca s tin ng trc. Ho n. Giy nhn n hoc cam kt giao hng.Hin nay, Red Clause c s dng trong thanh ton XNK kh rngri, nht l i vi h ng ho nng sn, lm, th sn c thi v nh c ph,la, go, ng, ht iu, long cu v mt s mt hng khc. IV.NI DUNG TH TN DNG Tu theo tnh cht, nghip v, loi L/C tho thun, hot ng kinh doanh, bun bn gia nh nhp khu v nh xut khu m ni dung L/C c thay i v nhukhi l rt khc nhau. Do vy, vic c, hiu r, thc hin ng bt k 1 L/C no l 1 vic rt kh.Tuy nhin trong cc L/C vn c nhng c im chung thng nht mang cng ngha. Mt L/C c th chia tng i thnh ba phn: Phn 1 : thng bo ngi lp L/C, ngi hng th, ngn hng pht hnh,gi tr L/C, cch thc thanh ton Phn 2: cch thc chuyn giao hng ho, m t v hng ho chuyn giao Phn 3 : Cc thng tin c lin quan khc: chng t i km, ngn hng thng bo, cam kt ca ngn hng Thng qua vic phn tch c th thc t mt L/C do ngn hng u T v PhtTrin Vit Nam, chng ta s thy r hn v cc c im trn. Cc im lu trc khi tm hiu L/C: Tt c cc phn di y c trch t L/C gc nh km phn phlc Cn bn cc L/C c vit a phn l ting Anh. Do vy bn cn thit phi bit v c mt vn ng ting Anh kha kh. Ni dung L/C khc nhau do L/C cn tu thuc vo vn phong ngilp, cch s dng t ng, cc t ng ngha L/C lun c vit dang ngn gn v xc tch nht theo cc iukhon ca UCP 500.

Khi c L/C khng ch cn hiu cc mc khc nhau m cn phi bitkt hp cc mc li vi nhau hiu r hn v yu cu, quy nh, th tci hi ca L/C, nh nhp khu Phn tch L/C: Phn 1: thng bo ngi lp L/C, ngi hng th, ngn hng pht hnh, gitr L/C, cch thc thanh ton - u th: ----------------- INSTANCE TYPE AND TRANSMISSION OUTGOING SWIFT MESSAGE P R I O R I T Y : N O R M A L ------------------------MESSAGE HEADERS W I F T O U T P U T : F I N 7 0 0 I S S U E O F A D O C U M E N T A R Y C R E D I T - a ch, tr s lin lc ca ngn hng m th tn dng: SENDER : B I D V V N V X A 1 4 0 B AN K F O R I N V ES TM E NT AN D D EV E L OP M E N T OF VI ET NA M ( S AI GO N BRANCH) HO CHI MINH, VIET NAM a im m th tn dng l ni ngn hng m pht hnh th tn dng cam kt tr tin cho ngi hng li. a im ny c ngha quan trng, vn lin quan n vic tham chiu lut l p dng, gii quyt nhng btng xy ra (nu c).- Ngn hng i din (cho nh xut khu) RECEIVER : C H A S H K H H X X X X J P M OR G A N C H AS E B A NK , N . A . , H ON G KON G B R . H ON G K O N G , H O NG KONG - Loi th tn dng ::40A: FORM OF DOCUMENTARYCREDIT IRREVOCABLE Khi m L/C ngi yu cu m phi xc nh c th loi L/C. Mi loi L/Ckhc nhau quy nh quyn li v ngha v nhng ngi lin quan ti th tndng cng khc nhau. - S hiu ca th tn dng::20:DOCUMENTARY CREDIT NUMBER 14010370014685

To thun tin trong vic trao i thng tin gia cc bn c lin quan trongqu trnh giao dch thanh ton v ghi vo cc chng t lin quan trong bchng t thanh ton - Ngy m L/C 31C:DATE OF ISSUE070130 L ngy bt u pht sinh v c hiu lc s cam kt ca ngn hng m L/Ci vi ngi hng li; l ngy ngn hng m chnh thc chp nhn nx i n m c a n g i N K; l n g y b t u t n h t h i h n h i u l c c a L/ C v cng l cn c ngi XK kim tra xem ngi NK c m L/C ng thihn khng... - Quy tc p dng 40E:APPLICABLE RULESUCP LATEST VERSION Hin nay cc quy tc th L/C c p dng p dng theo chun UCP600 ca phng thng mi quc t. cc quy tc ny rng buc tt c cc bn, tr khitn dng loi tr hoc rng buc m cch r rng. - Thi hn hiu lc ca th tn dng: 31D:DATE AND PLACE OF EXPIRY070305 IN HONGKONG L t h i h n m n g n h n g m c a m k t t r t i n c h o n g i h n g l i , n u ngi ny xut trnh c b chng t trong thi hn hiu lc v ph hpvi quy nh trong th tn dng .i vi nh xut khu, trc khi n ngy ny nh xut khu c th cung cpdn cc h s chng t v b sung sai st nu nh ngn hng pht hin c lisai. Tuy nhin vn phi ht sc ch n thi gian quy nh. Trong thi gian quy nh nu nh ngn hng tip nhn h s t nh xutk h u x t t h y c g s a i s t t h t r o n g v n g s m n h t 7 n g a l m v i c p h i thng bo cho nh xut khu hon thin h s .- Bn yu cu m th tn dng: 50:APPLICANT DIEN QUANG LAMP JOINT STOCK COMPANY 125 HAM NGHI STR., DIST.1 HOCHIMINH CITY, VIETNAM - Bn hng li t phng thc thanh ton tn dng: 59:BENEFICIARY CORSO LTDUNIT15,7/F,BLK.A.MERIT INDUSTRIALCENTRE,94TOKWAWAN ROAD, KOWLOON, HONGKONG - Tng s tin v n v tin t quy c ca th tn dng: 32B:CURRENCY CODE, AMOUNT USD 796250

S tin phi c ghi va bng s v bng ch v phi thng nht vi nhau.Tn n v tin t phi ghi c th, chnh xc. Khng nn ghi s tin di d n g m t c o n s t u y t i , v n h v y s c t h k h k h n t r o n g v i c g i a o hng v nhn tin ca bn bn. Cch tt nht l ghi mt s lng gii hn mngi bn c th t c .- Dung sai s tin cho php: 39A:PERCENTAGE CREDIT AMOUNT TOLERANCE 00/00 - Mc quy nh vic thanh ton L/C s c hiu lc ti ni u nh xutkhu s nhn c tin bi iu khon no, cch thc no: 41D:AVAILABLE WITHBY. ANY BANK BY NEGOTIATION i vi L/C ny nh xut khu s nhn c thanh ton ti bt k ngn hngno thng qua thng lng gia cc bn.Trong mc ny, nu bn ang trong t th ngi xut khu th hy c k hiu r cch thc m mnh s c thanh ton t nh nhp khu thng quaL/C. trng hp ny L/C s c cc cch ghi nh sau:Cch thc tr tin ti ngn hng xc nh: o AVAILABLE BY payment at advising banks counter o AVAILABLE BY payment at your counter o AVAILABLE BY payment at the issuing banks counter o AVAILABLE WITH ( name of bank) BY payment Cch thc tr tin thng qua ngn hng thng lng: o AVAILABLE any bank in bebeficiarys country by negotiation oAVAILABLE WITH advising bank BY negotiation. - D tho thanh ton (ngi thanh ton cho nh xut khu l ai?): 42C:DRAFTS AT SIGHT FOR 100PCT INVOICE VALUE Cch thc ghi trn c ngha l: DRAFT AT SIGHT DRAWN ON THE ISSUING BANK FOR 100 PERCENTS OF INVOICE VALUE cng tng t nh: AVAILABLE BY NEGOTIATION OF BENEFICIARYS DRAFT AT SIGHT DRAWN ON US tc c ngha l sau khi nhn c L/C nh xut khu phi lp Hi phiun ngn hng pht hnh L/C ny thanh ton hp ng. Ng o i r a n u n h L/ C g h i l : A V A I L AB L E B Y P AY M E N T A T S I G H T F OR 1 0 0 PERCENTS INVOICE DRAWN ON APPLICANT th khi ny nh xut khu s tinhnh Lp Hi phiu i tin ngi lp L/C. Ch : lp Hi phiu chnh xc nh xut khu khi c L/C phi kt hp chai mc42Cv42A(di y).

- n v chu trch nhim thanh ton: :42A:DRAWEE BIDVVNVX140 B A N K F O R I N V E S T M E N T A N D D E V E L O P M E N T O F V I E T N A M (SAIGON BRANCH) HO CHI MINH, V IET NAM Trn Hi phiu DRAWEE th hin mcTO Phn 2: cch thc chuyn giao hng ho, m t v hng ho chuyn giao a) Cch thc giao hng- Cch thc giao hng: : 43P:PARTIAL SHIPMENTS PERMITTED Ti phn ny bn phi ch nhng i hi ca nh nhp khu v vic hngho c chuyn giao nh th no? PARTIAL SHIPMENTS _ chuyn giao tng phn. Nu L/C ghi nh trn: PARTIAL SHIPMENTS : permitted ngha l nhxut khu c quyn chuyn giao hng thnh tng phn. Nu L/C ghi l:PARTIAL SHIPMENTS : prohibited ngha l nh xutkhu khng c quyn chuyn giao hng thnh tng phn m phichuyn ti mt ln duy nht. Ngoi ra: Nh xut khu cng cn ch n cc yu cu km thm nh: ondeck, on board, in bulk. Khi L/C s th hin nh sau: 44A: ON BOARD/DISP/TAKING CHARGE AT/FANY PORT IN EUROPE Kt hp cc mc 43P v cc mc khc hiu r hn v yu cu canh nhp khu .- Trung chuyn qua trm trung gian: : 43T:TRANSSHIPMENT PERMITTED Mc ny cng c cch thc hiu tng t nh mc giao hng trn.Ch :Chuyn ti c th thc hin ti mt cng ch nh do ngi chuyn ch vn g i n h p k h u l a c h n : t r a n s h i p me n t a t . . ..p o r t wi t h t h r o u g h B i l l o f Lading acceptable b) a im bc hng, d hng: - a im xut ha n: :44A:PLACE OF TAKING IN CHARGE/DISPATCH FROM/PLACE OFRECEIPT CHINESE PORT - a im xut hng: :44E:PORT OF LOADING/AIRPORT OF DEPARTURECHINESE PORT

- a im d hng: :44F:PORT OF DISCHARGE/AIRPORT OF DESTINATION HOCHIMINH CITY/CAT LAI PORT, VIETNAM - a im hng c gi n: :44B:PLACE OF FINAL DESTINATION/FOR T R A N S P O R T A T I O N TO/PLACE OF DELIVERY HOCHIMINH CITY/CAT LAI PORT, VIETNAM c) Thi gian giao nhn hng:- ngy giao hng cui cng: :44C:LATEST DATE OF SHIPMENT 070220 Thi hn giao hng c th c ghi nh sau: * Ngy giao hng chm nht hay sm nht: shipment must be effectednot later than ... hoc ghi time of delivery: latest December 31st, 2000or earliest September 1st, 2001 * Trong vng : shipment must be effected during.... * Khong: shipment must be about...' * Ngy c th: shipment must be effected on....Thi hn giao hng do hp ng mua bn ngoi thng quy nh. y lthi hn quy nh bn bn phi chuyn giao xong hng cho bn mua, k tkhi th tn dng c hiu lc .V d:"44D: SHIPMENT PERIOD + F O R 1 S T S H I P M E N T A N D 2 ND SHIPMENT: LATEST 060701+ FOR 3RD SHIPMENT: L A T E S T 0 7 0 1 0 1 B U T N O T B E F O R E 0 6 1 2 1 5 + FOR 4TH SHIPMENT: LATEST 070501 BUT NOT BEFORE 070415 Thi hn giao hng lin quan cht ch vi thi hn hiu lc ca th tndng. Nu hai bn tho thun ko di thi gian giao hng thm mt s ngyth ngn hng m th tn dng cng s hiu rng thi hn hiu lc ca th tndng cng c ko di thm mt s ngy tng ng. d) M t hng ho: :45A:DESCRIPTION OF GOODS AND/OR SERVICES NO.DESCRIPTIONOF GOODSQUANTITY(PCS)UNIT PRICE(USD/PC)AMOUNT(USD)1/WIRE BULB (ALREADY EXHAUSTED) 3U1 8 W 8 7 5 , 0 0 0 . 0 0 0

. 3 6 3 1 5 , 0 0 0 . 0 0 2/ ELECTRONIC BALLAST 3U1 8 W 8 7 5 , 0 0 0 . 0 0 0 . 4 8 4 2 0 , 0 0 0 . 0 0 3/ PLASTICCASE1 8 W 8 7 5 , 0 0 0 . 0 0 0 . 0 7 6 1 , 2 5 0 . 0 0 T O T A L : 2 , 6 2 5 , 0 0 0 . 0 0 7 9 6 , 2 5 0 . 0 0 TOTAL AMOUNT: USD 796,25000 - CIF HOCHIMINH CITY/CAT LAI P O R T , V I E T N A M , I N C O T E R M S 2 0 0 0 S HI P M E NT O F E X TR A GO O D S , S P AR E P AR T S A N D AC C ES S OR I ES ETC., FREE OF CHARGE ALONG WITH THE GOODS ACCEPTABLE Phn 3: Cc thng tin c lin quan khc: chng t i km, ngn hng thnbo, cam kt ca ngn hng - Cc ti liu yu cu: (Cc chng t m ngi hng li phi xut trnh) :46A:DOCUMENTS REQUIRED IN TRIPLICATE AND SHOWING L/C N U M B E R ( U N L E S S OTHERWISE STATED) 1/ S I G NE D C OM M E R C I A L I N VO I C E I N D I C A TI NG C O N TR AC T N O . 118B/CORSO-DQ 2/ FULL (3/3) SET OF ORIGINAL CLEAN SHIPPED ON B O A R D OC E A N B I L L OF L A DI NG M A D E O U T TO OR D ER OF B A N K F OR INVESTMENT AND DEVELOPMENT OF VIETNAM, SAIGON BRANCH,MARKED 'FREIGHT PREPAID' AND NOTIFY THE APPLICANT 3/ DETAILED PACKING LIST 4/ CERTIFICATE OF ORIGIN ISSUED BY C C P I T O R A N Y COMPETENT AUTHORITY OF EXPORTING COUNTRY 5/ QUALITY CERTIFICATE ISSUED BY MANUFACTURER SHOWING ALL TECHNICAL PARAMETERS OF THE GOODS

6/ QUANTITY CERTIFICATE ISSUED BY MANUFACTURER 7/ INSURANCE POLICY/CERTIFICATE IN ASSIGNABLE FORM AND ENDORSED IN BLANK COVERING 'A CLAUSE' FOR 11OPCT OF THE INVOICE VALUE SHOWING CLAIM PAYABLE IN HOCHIMINH CITY I N T H E C U R R E NC Y O F T H I S L/ C A N D I N DI C A TI N G NU M B ER OF POLICY /CERTIFICATE ISSUED 8 / B E N EF I C I AR Y ' S C E R T I F I C AT E C E R T I F YI NG T H AT 0 1 S E T OF N O N - N E G O T I A B L E SHIPPING DOCUMENTS HAS BEEN SENT DIRECTLY TO THE APPLICANT BY INTERNATIONAL EXPRESS C O U R I E R WITHIN 02 DAYS AFTER B/L DATE (COURIER'S RECEIPT TO PROVE THIS A C T I O N I S R E Q U I R E D T O B E PRESENTED FOR NEGOTIATION/ PAYMENT) 9 / B E N EF I C I AR Y ' S C E R T I F I C AT E C E R T I F YI NG T H AT 0 1 S E T OF O R I G I N A L DOCUMENTS HAS BEEN FAXED D I R E C T L Y T O T H E APPLICANT WITHIN 02 DAYS AFTER B/L DATE (FAX REPORT TO P R O V E THIS ACTION IS REQUIRED TO BE PRESENTED F O R NEGOTIATION/PAYMENT) 10/ TESTING REPORT ISSUED BY THE MANUFACTURER SHOWING ALL THE TECHNICAL PARAMETERS OF THE SHIPPED GOODS y cng l mt ni dung rt quan trng ca th tn dng. B chng t thanhton l cn c ngn hng kim tra mc hon thanh ngha v chuyn g i a o hng ho ca ngi xut khu tin hnh vic tr tin cho n g i hng li. Ngn hng m th tn dng thng yu cu ngi hng li p ng nhngyu t lin quan ti chng t sau y: c loi chng t phi xut trnh: cn c theo yu cu c thothun trong hp ng thng miThng thng mt b chng t gm c: -Hi phiu thng mi (Commerial Bill of Exchange) -Ho n thng mi (Commercial Invoice) -Vn n hng hi (Ocean Bill of Lading)- C h n g n h n b o him (Insurance Policy) -Chng nhn xut x (Certificate of Origin)- C h n g n h n t r n g lng (Certificate of quality)

-Danh sch ng gi ( packing list)- C h n g n h n k i m n g h i m (Inspection Certificate) - Nhng iu kin i km : : 47A:ADDITIONAL CONDITIONS + A D I S C R EP A NC Y F E E O F US D6 0 .0 0 S H OU L D B E D E D UC T E D FROM THE PROCEEDS FOR ALL DOCUMENTS NEGOTIATED WITH D I S C R E P A N C I E S D R A W N U N D E R T H I S C R E D I T . NOTWITHSTANDING ANY INSTRUCTION TO THE CONTRARY, THIS CHARGE SHOULD BE FOR ACCOUNT OF THE BENEFICIARY.+NOTWITHSTANDING THE PROVISIONS OF UCP 500, IF WE GIVE NOTICE OF REFUSAL OF DOCUMENTS PRESENTED UNDER THIS L / C , WE ' L L H OL D DO C UM E NT S A T Y O U R DI S P OS AL P EN DI N G YOUR INSTRUCTIONS. HOWEVER WE WILL RETAIN THE RIGHT TO ACCEPT A WAIVER OF DISCREPANCY(IES) FROM THE APPLICANT AND IF YOUR DISPOSAL INSTRUCTIONS ARE NOT RECEIVED BY T H E T I M E T H E APPLICANT HAS GIVEN THE WAIVER OF DISCREPANCY(IES) DOCUMENTS MAY BE R E L E A S E D T O A P P L I C A NT . I N S UC H E V E NT S , T H E B E N EF I C I AR Y A N D/ OR TH E NEGOTIATING BANK WILL HAVE NO CLAIM AGAINST THE ISSUING BANK + C / O S H O W T H I R D P A R T Y EXPORTER, MEAN AND ROUTE OF SHIPMENT, DATE OF S H I P M E N T , N O A N D D A T E O F I N V O I C E DIFFERENT FROM OTHER DOCUMENTS ACCEPTABLE - Cc khon ph: :71B:CHARGES ALL BANKING CHARGES OUTSIDE VIETNAM INCLUDING REIM. CHARGES AF.i FGi. ACCOUNT OF BENEFICIARY - Thi hn xut trnh chng t: :48:PERIOD OF PRESENTATION DOCUMENTS TO BE PRESENTED WITHIN 10 DAYS FROM B/L DATE BUT WITHIN THE VALIDITY OF THE CREDIT Ti mc ny, nh xut khu phi m bo chc rng mnh c y h s chng t trnh trong thi gian L/C quy nh, nu khng rc ri s c thxy ra. Nu nh trong L/C khng cp n ngy xut trnh, th nh xut

khu phihiu rng: ngn hng s khng chp nhn h s nu qu 21 ngy k t ngychuyn giao hng theo L/C quy nh (theo UPC iu 43,a) - Hng dn xc nhn: 49:CONFIRMATION INSTRUCTIONS WITHOUT Ch : Nu trong L/C ghi ch l:No mail confirmation will follow hay without tc c ngha l L/Cny c hiu lc ngay tc khc khi bn nhn c L/C v khng cn tiliu nh km xc nhn no c gi sau .Cn nu L/C ghi l: f u l l details to follow hay the mail confirmation is to be t h e operative credit instrument th khi nhn c L/C bn phi ch icc ti liu i km L/C v L/C ny cha c hiu lc 1 cch y .- S cam kt ca ngn hng m th tn dngy l ni dung rng buc trch nhim mang tnh php l ca ngn hngm th tn dng i vi th tn dng m mnh m. i khi phn ny s kocn th hin v bn cht ca th tn dng l 1 s cam kt. Ni dung ca phncam kt s mang ngha sau: Chng ti cam kt vi nhng ngi k phthoc ngi cm phiu trung thc rng cc hi phiu c k pht v chitkhu ph hp vi cc iu khon ca th tn dng ny s c thanh ton khi xut trnh v cc hi phiu c chp nhn theo iu khon ca tn dngs c thanh ton. Trong L/C, phn ny c th hin mc: : 78:INSTR. TO PAYING/ACCEPTING/NEG. BANK +THE AMOUNT AND DATE OF EACH D R A W I N G M U S T B E ENDORSED ON THE REVERSE OF THE OPERATIVE INSTRUMENT.+ALL DOCUMENTS MUST BE COURIERED IN ONE LOT BY DHL OR F E D E R A L E X P R E S S T O B A N K F O R I N V E S T M E N T A N D DEVELOPMENT OF VIETNAM, SAIGON BRANCH A D D : 5 0 5 NGUYEN TRAI ST., DIST.5, HOCHIMINH CITY, VIET NAM.+ U P ON O UR R EC E I P T O F D O C UM EN T S DR A WN U ND E R A N D I N STRICT C OM P L I AN C E WI T H T HE T ER M S A N D C O N DI TI O NS OF T HI S LC , WE WILL REMIT PROCEEDS IN ACCORDANCE TO NEGOTIATING B A NK ' S I NS TR U C TI O NS . K I N DL Y I N DI C A T E S WI F T A DD R ES S , I F ANY.+ T H I S L / C I S S U B J E C T T O U C P D C 1 9 9 3 , R E V I S I O N I C C P U B NO.500 Bn cnh , ti mc ny: 78:INSTR. TO PAYING/ACCEPTING/NEG. BANK cn th hin cc ni dung: Nh xut khu s ly chng t t ngn hng no, nh th no;

o ALL DOCUMENTS MUST BE COURIERED IN ONE LOT BY DHL OR F E D E R A L E X P R E S S T O B A N K F O R I N V E S T M E N T A N D DEVELOPMENT OF VIETNAM, S A I G O N B R A N C H - A D D : 5 0 5 NGUYEN TRAI ST., DIST.5, HOCHIMINH CITY, VIET NAM. onny c ngha l ngn hng u t v Pht trin ti Vit Nam chin h n h N g u y n Tr i , Th n h p h H C h M i n h s c h u y n t i chng t mt ln bng DHL . o N u L / C g h i r n g : N E G O T I AT I NG B A NK M U S T S E N D A L L DOCUMENTS T O U S I N T WO C O NS EC U TI V E S E TS ,F R I S T B Y DHL SERVICE, SECOND BY REGISTERED AIRMAIL

L / C c l p t h e o v n b n l u t n o : T H I S L / C I S S U B J E C T T O UCPDC1993, REVISION ICC PUB NO.500 - Ngn hng chu trch nhim thng bo cho nh xut khu : 57A: ADVISE THROUGH BANK WIHBHKHH WING HANG BANK,LTD. HONG KONG, HONG KONG - Thng tin khc t ngi gi n ngi nhn: : 72:SENDER TO RECEIVER INFORMATION PLS ACKNOWLEDGE RECEIPT OF THE CREDIT Vi L/C ny ngi gi mun ngi nhn thng bo v vc nhn cL/C hay cha. CHNG II: CCH M L/C I . Q U Y T R N H M L / C Quy trnh m L/C hon ton rt n gin ch vn vn c ba bc: nghip B c 3 : h t h n g c c n g n h n g h o t n g , c h u y n g i a o t h t n dng n i tc, ngi hng li.Tuy ch n gin c ba bc nhng m c mt L/C khng hon ton ddng c v th doanh nghip ln ngn hng. Ti v sao vy? hiu c iu chng ta s i su hn v cc bc trn.

Bc 1: xin m tn dng th (L/C) Cn c vo hp ng bun bn ngai thng (hoc ha n cho hng) t chcnhp khu ch ng vit n, lm h s xin m th tn dng gi n Ngn hng phc v mnh. Nn ch rng:1/ Mi ngn hng c mt mu n, h s m tn dng ring, khc nhau. Doanhnghip c mong mun m th tn dng phi la chn trc ngn hng m mnhmun m L/C. Ngn hng c th l ngn hng rt quen thuc v tng hotng giao dch vi doanh nghip nhiu ln hoc cng c th l cha mt ngn hngxa l. Khi , th tc xin m doanh nghip c th s rt khc nhau. Do , doanhnghip phi tm hiu k mu n ca ngn hng chn, v c k th tc, quynh m ngn hng quy nh.V d:H s ngh m L/C nhp khu gi Eximbank 01 bn chnh giy ngh m L/C (theo mu Eximbank) (L/C tr ngay,L/C tr chm) 01 bn sao Hp ng ngoi thng hoc giy t tng ng nh hp ng (nu c) 01 bn sao chng th bo him (i vi nhng L/C m c gitr khng bao gm bo him nhng khng k qu ) 01 bn sao Hp ng u thc (Nu nhp khu y thc) Vn bn cho php nhp khu ca B Thng Mi hoc B qunl chuyn ngnh (i vi cc mt hng trong danh mc nhp khu ciu kin) 01 bn sao Giy chng nhn ng k kinh doanh v ng k ms Xut Nhp Khu ca doanh nghip (Nu Qu khch n giao dchln u) (http://www.eximbank.com.vn/vietnam/dn_sanpham_ttqt_nhapkhau.aspx) H s xin m L/C ca khch hng ti ngn hng Vietin Bank bao gm n yu cu m L/C Quyt nh thnh lp doanh nghip (i vi cc doanh nghip giao dch ln u) ng k kinh doanh (i vi doanh nghip giao dch ln u) ng k m s xut nhp khu - nu c (i vi doanh nghipgiao dch ln u) Hp ng ngoi thng gc (trng hp k hp ng qua FAXth n v phi k v ng du trn bn pht). Hp ng nhp khu u thc (nu c) Giy php nhp khu ca B Thng Mi (nu mt hng nhpkhu thuc Danh mc qun l quy nh ti Quyt nh iu hnh xutnhp khu hng nm ca Th tng Chnh Ph).

Cam kt Thanh ton, Hp ng Tn dng (trng hp vay vn),cng vn ph duyt cho m L/C tr chm ca VietinBank (trng hpm L/C tr chm). Hp ng mua bn ngoi t (nu c) Bn gii trnh m L/C do phng Tn dng / Khch hng ca Chin h n h V i e t i n B a n k l p c Gi m c c h i n h n h h o c n g i c Gim c u quyn ph duyt (trng hp k qu di 100% tr gi L/C).Tt c cc chng t trn u phi xut trnh bn gc v lu li Chi nhnhVietinBank bn pht c ng du treo ca doanh nghip. Ring cc chngt sau s phi lu bn gc: oCam kt thanh ton- Hp ng vay vn oHp ng mua bn ngoi t on xin m L/C ca khch hng oBn gii trnh m L/C (http://www.icb.com.vn/?m=748&c=772)

2/ n xin m th tn dng phi c vit ti thiu 2 bn. Sau khi Ngn hngng du gi tr cho n v mt bn 3/ Cn ch loi th tn dng m doanh nghip cn, mun m. Ngn hng s cnhng cch cung cp dch v L/C khc nhau. Hu ht cc ngn hng u c L/C trc h m , L / C t r n g a y . B n c n h c n g c c c l o i L / C d p h n g , c c h u y n nhng, gip lng, tun hon, i ng . Do doanh nghip cn la chn k vhon tt y , ng theo cc yu cu, th tc, chng t ca ngn hng ra. 4/ Cn trng v cn nhc k lng khi a ra nhng iu kin rng buc bnxut khu .Trnh tnh trng mu thun vi nhng iu khon k kt trong hp ng. V ngnhng m L/C theo yu cu ca ngi nhp khu, do vy Qu khch nn xem xt kni dung hp ng m bo khi a vo L/C khng b mu thun. 5/ n xin tn dng chnh l c s php l gii quyt tranh chp gia ngi xinm th tn dng vi Ngn hng m th tn dng v l c s Ngn hng m thutn dng gi cho bn xut khu6/ Ngoi ra khi tin hnh ng k m L/C cc doanh nghip cn ch n yucu ca ngn hng mnh v vic k qu, bo lnh, u quyn.V d:Ngun vn m bo thanh ton L/CKhi quy nh iu khon thanh ton bng L/C trong hp ng, khch hngcn xem xt ngun vn thanh ton cho L/C m mnh s yu cu VietinBank m: L/C pht hnh bng vn t c, khch hng phi k qu 100% L / C p h t h n h b n g v n t c , kh c h h n g k h n g k q u 100% v/hoc c yu cu min, gim mc k qu, ngh Qu khchlin h vi b phn

Tn dng / Khch hng thm nh nghin cu xemxt v c Gim c hoc ngi c Gim c u quyn ph duyttrc khi chuyn sang b phn thc hin. vv L/C pht hnh bng vn vay ca VietinBank: Qu khch lin hvi b phn Tn dng / Khch hng xem xt.Yu cu pht hnh bo lnh/ U quyn nhn hng theo L/CVietinBank thc hin pht hnh bo lnh nhn hng khi cha c vn n gchoc pht hnh th u quyn nhn hng hoc k hu vn n Qu khch cth nhn hng theo L/C. iu kin VietinBank pht hnh Th bo lnh Th u quyn nhn hng,k hu vn n gc : Qu khch cn k qu 100% tr gi ho n, hoc u quyn choVietinBank khoanh s tin tng ng trn ti khon tin gi hoc ghin ti khon tin vay khi thanh ton v tu tng trng hp, khchhng cn xut trnh cc giy t sau: Pht hnh Th bo lnh nhn hng: khch hng phi c Th yucu pht hnh bo lnh km mt bn sao vn n ng bin hoc vnn hng khng v 01 bn sao ho n do ngi xut khu gi trctip. Pht hnh Th u quyn nhn hng: khch hng phi c Th yu cu pht hnh U quyn nhn hng km 01 bn gc vn n hngkhng ghi ngi nhn hng l VietinBank km 01 bn sao ho n. K hu vn n ng bin: khch hng phi c Th yu cuk hu vn n km 01 bn gc vn n ng bin v 01 bn saoho n. Trong trng hp k hu vn n hoc bo lnh cho Khchhng nhn hng khi cha c vn n, khch hng phi xut trnh ngnhng vn bn chp nhn thanh ton v iu kin k c trong trnghp b chng t c sai st. (http://www.icb.com.vn/?m=748&c=772) B c 2 : n g n h n g c h n h t h l h s v t i n h n h m t h t n d n g c h o doanh nghip: Nu ng , ngn hng ng du n xin m th tn dng v gi tr cho n vmt bn. Sau ngn hng trch ti khon n v m ti khon tn dng (k qu100% gi tr th tn dng trong trng hp thanh ton ngay hay X% gi tr th tndung trong trng hp thanh ton c k hn ). Sau Ngn hng vit th tn dnggi cho t chc xut khu thng qua Ngn hng thng bo ti nc ti nc xutkhu.Vic m th tn dng c th thc hin bng ng hng khng, bu chnh hoc bng in tn, bng h thng Swift.Ch :Sau khi ngn hng chp thun, mt iu m doanh nghip cn ch l phgiao dch. Mi ngn hng, mi loi giao dch u c ph khc nhau tu theo quynh, tnh

cht. Do vy doanh nghip phi cn nhc la chn cho sao cho ph hpnht vi kh nng p ng ca chnh doanh nghip mnh. Bc 3: H thng cc ngn hng hot ng, chuyn giao th tn dng ni tc, ngi hng li. Ngn hng m L/C gi th tn dng n ngn hng i din nh xut khu, nhxut khu thng qua h thng cc ngn hng thng bo (2 ngn hng thong bo). Nh vy qu trnh chuyn giao c th din gii nh sau: 1 Ngn hng m L/C ngi th hng. y lquy trnh n gin v t tn km nht.Khi trn L/C s ghi rng: 2 Ngn hng m L/C

3 Ngn hng m L/C ng hp 2, 3 L/C s ghi rng:

Tt c ngn hng thuc vo v tr ngi trung chuyn u phi c trch nhim phi kim tra tnh xc thc ca L/C.Ti Ngn hng thng bo khi nhn th tn dng th phi tin hnh kim tra, xc bo in m L/C ri chuyn bn chnh cho nh xut khu di hnh thc vn bnnguyn vn.Bt k L/C no cng phi u c kim tra cht ch tnh xc thc, ni dung,ch k, m test trc khi chuyn n tay ngi hng li. Nu c sai st g th ngn hng trung gian, thng bo c quyn khng chuyn giao L/C v phi lin hngay vi ngn hng m L/C, chuyn giao li L/C cng nhanh cng tt, khng cchm tr.y chnh l ba bc trong quy trnh m L/C. Trong ba bc ny th bc mtl tin quan trng ca cc bc cn li. iu ny i hi s ch , cn thn, cngsc ca c doanh nghip v ngn hng. y cng l l do ti sao vic m L/Ctng chng nh n gin nhng thc s khng n gin t no. I I . C C Q U Y N H L I N Q U A N 1. H s i km vi n xin m L/C Quyt nh thnh lp doanh nghip (i vi cc doanh nghip giao dch lnu) ng k kinh doanh (i vi doanh nghip giao dch ln u) ng k m s xut nhp khu - nu c (i vi doanh nghip giao dch lnu) Hp ng ngoi thng gc (trng hp k hp ng qua FAX th n v phi k v ng du trn bn pht). Hp ng nhp khu u thc (nu c) Giy php nhp khu ca B Thng Mi (nu mt hng nhp khu thucDanh mc qun l quy nh ti Quyt nh iu hnh xut nhp khu hngnm ca Th tng Chnh Ph). Cam kt Thanh ton, Hp ng Tn dng (trng hp vay vn), cng vn p h d u y t c h o m L/ C t r c h m c a n g n h n g ( t r n g h p m L / C t r chm). Hp ng mua bn ngoi t (nu c) Bn t trnh m L/C do phng Tn dng ngn hng lp c Gim c chinhnh hoc ngi c Gim c u quyn ph duyt (trng hp k qudi 100% tr gi L/C).Tt c cc chng t trn u phi xut trnh bn gc v lu li ngn hng bn pht c ng du treo ca doanh nghip. Ring cc chng t sau s phi lu bn gc: Cam kt thanh ton- Hp ng vay vn Hp ng mua bn ngoi t n xin m L/C ca khch hng Bn gii trnh m L/C 2. Lu i vi n v nhp khu

Trc khi m L/C, ngi nhp khu cn tho thun c th vi ngi xutkhu v cc khon thanh ton, lch giao hng, phng tin giao hng v ccchng t cn xut trnh. Ngi nhp khu phi nhn thc rng L/C khng phi l hnh thc thanhton an ton tuyt i v Ngn hng ch giao dch trn chng t ch khng bit n hng ho. Nu chng t ph hp vi cc iu kin, iu khon caL/C th ngi nhp khu phi tr tin mc d hng ho giao khng ngvi hp ng. m bo chc chn l L/C ph hp vi hp ng. Cc iu kin ca L/C phi m bo ngn gn, d hiu, khng nn a voL/C cc ni dung qu chi tit v nhng quy cch phm cht qu phc tp. Ngi nhp khu cn nghin cu k trnh ri ro do bin ng t gi ngoit. Phng trng hp ngn hng pht hnh L/C cho nh nhp khu gp rc ri v1 s l do no , nh nhp khu nn bo m rng L/C s vn c chpnhn thc hin ti ngn hng khc iu kin (thng l ngn hng thng bo). Nh th s bo m c uy tn ca mnh. Trang 28